Application of the penal provisions and of the provisions as to administrative fines as well as the provisions concerning coercive fines to certain general partnerships and partly limited partnerships

The penal provisions set out in sections 331 to 333a, the provision concerning administrative fines set out in section 334 as well as the provision governing coercive fines set out in section 335 also apply to general partnerships and partly limited partnerships within the meaning of section 264a (1). In this case, the proceedings pursuant to section 335 are to be pursued against the general partners or against the members of the representative bodies of the general partners. They also may be pursued against the general partnership or against the partly limited partnership. Section 335a applies accordingly.